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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
The Regulations Governing the Withholding of Tax on Salaries and Wages
Article 7
Content:
Tax withholders shall reveal the relevant information such as the name, address, National Identification Card number of the recipients of salaries and wages (including temporary workers whose wages are calculated and paid on a daily basis), as well as the total amount paid during the year, and submit such information on a prescribed form to the competent tax collecting authority-in-charge before or on the last day of January of each year and prepare and issue a withholding certificate and withholding exemption certificate to each of the taxpayers before or on February 10 of each year.
Visitor:1  Update:2019-07-03

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